論人力資源會(huì)計(jì)的實(shí)際應(yīng)用（On the practical application of human resource accounting）

1、論人力資源會(huì)計(jì)的實(shí)際應(yīng)用（On the practical application of human resource accounting）I. the premise of the actual application of human resources accounting: labor contractsIn the application of human resources accounting, in addition to the need to re understand the four basic assumptions of financial accounting,

2、More importantly, the labor contract as the premise, namely: human resources as the accounting entity, the service period is relatively stable,It can be stored within the body for the expected future and serve the principal.Human resource accounting reflects and monitors the human resources owned or

3、 controlled by the accounting entity. althoughEmployees of enterprises are the ultimate owners of human resources, but enterprises sign labor contracts with their employees,From the legal point of view, the right to own and control the resources within the time limit specified in the contract has be

4、en obtainedFirst of all, workers should sign formal and legal labor contracts with enterprises. Laborers as human resourcesCarrier is the ultimate owner of human resources property rights, but once entered into a contract with the enterprise, enter the enterprise to become enterpriseAfter the employ

5、ees of the industry, through the transaction of human resources property rights, the enterprise will have or control the use of human resourcesThe right and the right to dispose of the contract shall, within the time limit stipulated in the contract and within the stipulated working hours, create ne

6、w value for the enterprise.In this case, the human resources owned or controlled by the enterprise have become an asset of the enterprise. labourThe signing of a contract means the occurrence of certain rights and obligations, and from the point of view of the worker, he is one handObtain the right

7、to produce labor and receive labor remuneration in combination with other production materials of the organization,It also undertakes the obligation to work for the organization at a given time. From an organizational point of view, with laborThe labor contract signed by the organization makes the o

8、rganization pay the remuneration after the worker has completed the work that meets the requirementsThe duty also has the right to control the human resources of the workers at a given time. Organizations can rely on thisA right requires workers to provide the necessary labor for the organization at

9、 a given time, or to use the laborerThe transfer of the rights of the resources to other organizations for compensation. At the expiration of the labor contract, the rights and obligations of both parties are relieved,The worker may freely move or continue to renew the contract with the organization

10、. But during the term of the contract, the worker cannot unilaterallyIf there is no compensation for breach of contract, the employee does not provide human resources for the organization, it must be carried out on the organizationCompensation. In other words, an organization may not have human reso

11、urces, but it may have human assets through a labor contract,And by virtue of the human assets owned by the future economic benefits.Secondly, improve the labor contract signed. That is, the term of validity of the contract must be clearly defined in the labor contract,The rights and obligations of

12、both parties acknowledge that human capital is valuable and that it has the right to participate in the remainder under certain conditionsThe distribution of profits and the liability for breach of contract shall be recognized. With a definite service period,It conforms to the principle of sound sta

13、bility, helps to measure the human capital in a certain period, and defines the rights of both partiesObligations and responsibilities will not lead to sudden job hopping and other phenomena, which will help both parties more responsiblyServing the enterprise; only explicitly acknowledges the value

14、of human capital in the contract and can participate in residual incomeDistribution can arouse the enthusiasm and creativity of staff and workers, attract and retain excellent talents, and urge them to compete with enterprisesIndustry loyalty is responsible. As for the human resources owned by an en

15、terprise, it should be confirmed by laws and regulations, and handed over to them at the same timeChange should also be legalized. Although legally the ownership of human resources belongs to the person itself,During the period when employees are employed, they must obey the enterprise management, a

16、nd the enterprise has certain rights, that is, the right to use it.For this, we must clearly stipulate in the current accounting regulations and accounting standards.The signing of the labor contract also means that after obtaining human resources, the enterprise has the obligation to continue toIn

17、order to maintain and improve the human resources, human resources investment should be continuously increased in order to give full play to human resources,Improve the welfare and treatment of the staff and workers, and the staff should continuously improve their efficiency in order to improve the

18、efficiency of the human resourcesTheir own quality, and constantly increase the value of human resources. In the labor contract period of workers in conclusive evidence.In the expected future period, the memory is within the accounting entity and serves it. The enterprise can make full use of human

19、resourcesThe ability or potential to recover its investment in human resources.If all employees are identified and dealt with as human capital, not only is it contrary to the principle of cost-effectiveness,It also violates the principle of importance, which lacks the support of theory and the feasi

20、bility of practiceThere is no need to implement human resource accounting in every industry. Then, what industries should be implemented?What about human resource accounting? Different types of enterprises require different knowledge content of human resourcesThere is also a big difference in the ne

21、eds of human resource accounting. Labour intensive industries, for example, have a strong impact on human resourcesIn terms of depth and breadth, the demand is less than that of human capital intensive industries, but accountingManpower capital intensive industries such as division firms, law firms

22、and software companies have a high level of human capitalRequirement。 Therefore, human resources accounting should be measured mainly for enterprises with high knowledge content. Especially studentsAn enterprise that relies mainly on knowledge, such as computer companies, accounting firms, etc., mus

23、t pay attention to human resourcesSource accounting is measured. However, it should be noted that different departments within an enterprise should be chosenThe amount of. As in a computer company, it is obviously necessary to measure human resources in R & D department while the assembly operatorTh

24、e production department does not necessarily need it. Therefore, we should first test the relevant departments of the industry with high knowledge contentHuman resource accounting.Three, specific practicesThe operators of enterprises should pay more attention to the value of human resources, in acco

25、rdance with the principle of relevance, high level organization of enterprisesThe leaders (including chief accountant, chief economist and chief engineer) jointly plan and organize human resources managementDepartment and financial accounting departments jointly participate in human resources accoun

26、ting. Human resource accounting information can be used as bothThe basis of decision support information system can also be used as the basis for human resources to participate in the distribution of residual incomeEncourage employees to realize their innovative consciousness and arouse their enthus

27、iasm.(1) human resources managements mission: to reflect information and reviewThe human resource department can create a good mechanism through the research of human resource informationWork creates more than a hundred times of work performance, and the core of this good mechanism is effective ince

28、ntive mechanism. thisIt depends on the managements understanding of employees, the design of salary and the establishment of assessment system, and so onJob content of the source department.In the enterprise, there are some differences in the contribution of employees in different departments and gr

29、adesContribution of non productive employees and non productive employees, general staff and senior management and researchers to outputIts different. For different grades of talents, accounting should be differentiated according to the principle of importance. By the peopleThe force resource manage

30、ment department can evaluate the employees psychological and physical qualities by evaluating their employees,Qualitative analysis of non-financial indicators, such as technical level and enterprise satisfaction, was conducted to evaluate the human resources departmentDoor performance.Therefore, the

31、 human resources departments main tasks are: (1) to establish the human resources value information databaseCarries on the staffs value information; (2) regularly carries on the appraisal and the examination to the staffs comprehensive skill, the comparison analysis,Comprehensive evaluation results;

32、 (3) timely updating of employee value information registration form.(two) the accounting departments of tasks: measurement of human resource value distribution and she leftThe accounting department shall be responsible for measuring the cost of human resources and measuring the value of human resou

33、rces, includingThe present value of human resources in the responsibility center and the ratio of input to output of human resources. Important for some high cost introductionTalent should analyze the cost and the benefits created by it alone to determine the return on investment and the surplus of

34、human capitalThe distribution of surplus values.The value of human resources can be measured, and the measurement of human resources value can be based on laborThe value of material resources created by the creator; new values that are not materialized for the worker,It can be measured by non moneta

35、ry measurement, so as to determine the labor value of human resources.On the allocation of human capital on the value she left, I think we can get a fixed in human capitalOn the basis of income, the balance is deducted from the necessary financial capital after the deduction of the net profit in the

36、 human capital and the financeThe distribution among the owners, that is to increase the economic value of the object as the owners of capital net income. solidFixed income provides the guarantee for the continuation of human capital owners life and the maintenance of the simple reproduction of labo

37、r forceThe distribution of value can create an incentive for employees to pay attention to the long-term development of enterprises and attach importance to the creation of short-term profitsExcitation mode DIt should be noted that when measuring the value of human resources of employees, employees

38、should be expected to be in the futureThe period is based on the value created by the enterprise, not on the value created in the pastThe integrity of human resource value information; to reflect the entire manpower including compensation value and residual valueThe value of resources should reflect

39、 the value of human resources, including the basic value part and the variable value part;We should deal with the measurement of the individual value of human resources and the group value of human resources;The monetary measurement method of the source value and the non monetary measurement method

40、are properly combined and applied(three) human resources report: human resources tableA human resource report is the delivery of information about human resources to the use of information in the form of reportsWho.The author believes that, without changing the existing financial accounting rules on

41、 the basis of, through the assets and liabilitiesTable three, 5 cash flow statement and profit statement, add a human resource information sheet to human resourceThe demanders of accounting information provide relevant information so that they can not only reflect the situation of human resources as

42、 much as possible,And do not change the existing accounting rules.The human resource accounting table should be divided into two parts: one is the human resource scale, and the two is the human resource letterCoupon. The human resource scale mainly reflects the expenditure and income of human capita

43、l, and the expenditure is based on the distinction of capitalThe principle of expenditure and income expenditure and the principle of historical cost are collected separately. Income expenditure is a shadowExpenditure during an accounting period (such as wages paid to an enterprise employee, welfare

44、 benefits paid, etc.),Capital expenditure is the expenditure affecting an accounting period (such as the training and training of existing staff)Expenditures for the improvement of the working environment and the living and welfare facilities for workers and staff members. In the human resource info

45、rmation table, the masterSome non monetary information, such as the number of employees and sex, should be reflected in the overall picture of the human resources of an enterprise,Age, education level, major, title, working years, position, contribution, social status, etc.The composition, distribution and utilization of force resources, and focuses on the top management and key tec